California Laws: Revenue and Taxation Code Sections 75.50-75.55

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 75.50
  The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax...
• California Laws: Revenue and Taxation Code Section 75.51
  The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in...
• California Laws: Revenue and Taxation Code Section 75.52
  (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within...
• California Laws: Revenue and Taxation Code Section 75.53
  If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the...
• California Laws: Revenue and Taxation Code Section 75.54
  (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new...
• California Laws: Revenue and Taxation Code Section 75.55
  (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to...